3 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of footwear from China
Issued May 31, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N296616 (May 31, 2018)
Tariff classification
HTS codes: 6401.10.0000
Headings: 6401
Product description
The submitted electronic photograph and sample shows style Total Protect which are unisex, closed toe/closed heel, below-the-ankle overshoes. The external surface area of the uppers are made up of 95 percent molded rubber/plastics. The remaining 5 percent is aluminum/titanium alloy toe caps bonded to the rubber overshoes. The overshoes are designed to be worn with shoes and are not considered protective. The F.O.B. value is $15 per pair.
CBP rationale
The applicable subheading for the Total Protect overshoes will be 6401.10.0000, HTSUS, which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; and which has a protective metal toe-cap.
Full text
N296616 May 31, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6401.10.0000 Mr. Jacques Raboin Tiger Grip 120 Rue Fornier Beauzelle 31700 France RE: The tariff classification of footwear from China Dear Mr. Raboin: In your letters dated March 20, 2018, and April 23, 2018, you requested a tariff classification ruling. The submitted electronic photograph and sample shows style Total Protect which are unisex, closed toe/closed heel, below-the-ankle overshoes. The external surface area of the uppers are made up of 95 percent molded rubber/plastics. The remaining 5 percent is aluminum/titanium alloy toe caps bonded to the rubber overshoes. The overshoes are designed to be worn with shoes and are not considered protective. The F.O.B. value is $15 per pair. We disagree with your suggested classification of 6401.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. The overshoes have metal toe caps and are specifically classified elsewhere. The applicable subheading for the Total Protect overshoes will be 6401.10.0000, HTSUS, which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; and which has a protective metal toe-cap. The general rate of duty will be 37.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from Poland
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of overshoes from Canada; Article 509
The tariff classification of footwear from Belgium
The tariff classification of waterproof footwear from Canada.
The tariff classification of waterproof footwear from Canada.
The tariff classification of footwear from China
The tariff classification of footwear from China
Follow N296616
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.